Proceedings.

What the professionals charged

3,717 bills from 196 firms on 874 matters · 9,448 stated hourly rates · as the filings state them

The rate ladder, drawn to scaleThe ladder

CAD · standard rates · drawn at 12 or more

Each bar runs from the 25th to the 75th percentile of the stated standard hourly rates in the band, with the median marked — the bar and its three figures are for subscribers. One observation per person per rate, Canadian dollars, undiscounted, on matters with no recognition proceeding.A band with fewer than 12 observations draws nothing.

The rate ladder is drawn for subscribers

The 25th, median and 75th percentile of 9,448 stated hourly rates, band by band. The bands and their counts are open to everyone.

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1–34 of 34 stated rates · Alvarez & Marsal Canada Inc. · Officers of the court · Director / senior manager
PersonFirmCasePeriodRate ▲Source
Ryan GruneirDirectorAlvarez & Marsal Canada Inc.Information officerPier 1 Imports, Inc.ON26 Jul – 7 Oct 2020Sixth Report of the Information Officer (October 8, 2020)
Ryan GruneirDirectorAlvarez & Marsal Canada Inc.Information officerPier 1 Imports, Inc.ON24 May – 27 Jun 2020Sixth Report of the Information Officer (October 8, 2020)
Ryan GruneirDirectorAlvarez & Marsal Canada Inc.Information officerPier 1 Imports, Inc.ON19 Apr – 23 May 2020Sixth Report of the Information Officer (October 8, 2020)
Ryan GruneirDirectorAlvarez & Marsal Canada Inc.Information officerPier 1 Imports, Inc.ON15 Mar – 18 Apr 2020Sixth Report of the Information Officer (October 8, 2020)
Ryan GruneirDirectorAlvarez & Marsal Canada Inc.Information officerPier 1 Imports, Inc.ON23 Feb – 14 Mar 2020Sixth Report of the Information Officer (October 8, 2020)
Ryan GruneirDirectorAlvarez & Marsal Canada Inc.Information officerPier 1 Imports, Inc.ON18 Feb – 22 Feb 2020Sixth Report of the Information Officer (October 8, 2020)
Ryan GruneirDirectorAlvarez & Marsal Canada Inc.Information officerPier 1 Imports, Inc.ON6 Feb – 17 Feb 2020Sixth Report of the Information Officer (October 8, 2020)
Gavin YeeSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.MonitorMountain Equipment Co-operativeBC · closed14 Sep 2020 – 30 Nov 2023First Affidavit of T. Martin Sworn on November 21, 2023
E. MannDirectorAlvarez & Marsal Canada Inc.Receiver17 Bronte Street SouthON17 Aug 2023 – 6 Jan 2024First Receiver’s Report
Pinky LawSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.MonitorMountain Equipment Co-operativeBC · closed14 Sep 2020 – 30 Nov 2023First Affidavit of T. Martin Sworn on November 21, 2023
Skylar RushtonDirectorAlvarez & Marsal Canada Inc.MonitorTokyo SmokeON28 Aug – 16 Nov 2024Third Report of the Monitor
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Receiver2423402 Ontario Inc.ON · closedto 8 Dec 2018First Report of the Receiver (November 2, 2020)
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Receiver2423402 Ontario Inc.ON · closed26 Jul – 30 Sep 2020First Report of the Receiver (November 2, 2020)
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Receiver2423402 Ontario Inc.ON · closed22 Mar – 25 Jul 2020First Report of the Receiver (November 2, 2020)
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Receiver2423402 Ontario Inc.ON · closed24 Nov 2019 – 21 Mar 2020First Report of the Receiver (November 2, 2020)
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Receiver2423402 Ontario Inc.ON · closed27 Oct – 23 Nov 2019First Report of the Receiver (November 2, 2020)
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Receiver2423402 Ontario Inc.ON · closed14 Jul – 26 Oct 2019First Report of the Receiver (November 2, 2020)
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Receiver2423402 Ontario Inc.ON · closed9 Dec 2018 – 13 Jul 2019First Report of the Receiver (November 2, 2020)
Pinky LawVice President · officers of the court · directorAlvarez & Marsal Canada Inc.ReceiverKuang Wan FangBC21 Oct 2022 – 31 Dec 2024Receiver’s Second Report
Jenny PoulosSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Information officerModspaceON29 Jan – 11 Feb 2017Second Report of the Information Officer (motion returnable…
Jenny PoulosSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Information officerModspaceON8 Jan – 28 Jan 2017Second Report of the Information Officer (motion returnable…
Jenny PoulosSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Information officerModspaceON—Second Report of the Information Officer (motion returnable…
Zach GoldDirectorAlvarez & Marsal Canada Inc.MonitorWarehouse One Clothing Ltd.MB3 May – 15 Aug 2026Third Report of the Monitor
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Information officerPier 1 Imports, Inc.ON26 Jul – 7 Oct 2020Sixth Report of the Information Officer (October 8, 2020)
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Information officerPier 1 Imports, Inc.ON28 Jun – 25 Jul 2020Sixth Report of the Information Officer (October 8, 2020)
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Information officerPier 1 Imports, Inc.ON24 May – 27 Jun 2020Sixth Report of the Information Officer (October 8, 2020)
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Information officerPier 1 Imports, Inc.ON19 Apr – 23 May 2020Sixth Report of the Information Officer (October 8, 2020)
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Information officerPier 1 Imports, Inc.ON15 Mar – 18 Apr 2020Sixth Report of the Information Officer (October 8, 2020)
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Information officerPier 1 Imports, Inc.ON23 Feb – 14 Mar 2020Sixth Report of the Information Officer (October 8, 2020)
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Information officerPier 1 Imports, Inc.ON18 Feb – 22 Feb 2020Sixth Report of the Information Officer (October 8, 2020)
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Information officerPier 1 Imports, Inc.ON6 Feb – 17 Feb 2020Sixth Report of the Information Officer (October 8, 2020)
F. MakDirectorAlvarez & Marsal Canada Inc.MonitorDCL Corporation, et alON · closed18 Jan – 13 Jun 2026Twelfth Report of the Monitor
F. MakDirectorAlvarez & Marsal Canada Inc.MonitorDCL Corporation, et alON · closed29 Mar – 13 Jun 2026Twelfth Report of the Monitor
F. MakDirectorAlvarez & Marsal Canada Inc.MonitorDCL Corporation, et alON · closed18 Jan – 28 Mar 2026Twelfth Report of the Monitor

What a bill looks likeBenchmarks

Measured across the record

A partner's hour

median of each bill's top standard rate, 2026, over 201 bills; 200 in 2025

The blended rate, stated

median of the average hourly rates filings state outright, counsel, over 1,011 bills. A further 75 bills state fees and hours and no rate; that quotient is kept as its own series and never mixed in.

Counsel by year of call

median standard rate by years since call — 0-4 years (238), 5-9 years (163), 10-19 years (223), 20+ years (270)

Where the rates are

3,717 bills

monitor 598 · receiver 1,023 · interim receiver 36 · trustee 63 · …

Who bills these estatesWho bills

Named in the filings
  1. KSV Restructuring Inc.Information officer · Interim receiver · Monitor · Proposal trustee · Receiver · Trustee · 109 matters370
  2. Deloitte Restructuring Inc.Interim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 65 matters191
  3. FTI Consulting Canada Inc.Information officer · Monitor · Receiver · 49 matters185
  4. MNP Ltd.Interim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 98 matters183
  5. Cassels Brock & Blackwell LLPCounsel · 47 matters148
  6. Ernst & Young Inc.Information officer · Monitor · Proposal trustee · Receiver · Trustee · 44 matters143
  7. BDO Canada LimitedInterim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 70 matters128
  8. Aird & Berlis LLPCounsel · 64 matters112
  9. Alvarez & Marsal Canada Inc.Information officer · Liquidator · Monitor · Proposal trustee · Receiver · 41 matters93
  10. PricewaterhouseCoopers Inc.Information officer · Monitor · Proposal trustee · Receiver · Trustee · 32 matters79
  11. Dentons Canada LLPCounsel · 32 matters78
  12. Fasken Martineau DuMoulin LLPCounsel · 33 matters76

Bills, counted one per firm per period however many filings restate it. 196 firms appear in the record; these are the 12 with the most.

How to read thisMethod

The frame. Every figure here comes from a fee affidavit, a passing of accounts, a motion record or an officer's report that a court file holds — fees that were filed for approval, which skews to the larger, longer and more contested mandates. It is not a survey of all insolvency work.

The series. The ladder and the tiles use standard hourly rates of named people, in Canadian dollars, on bills with no courtesy discount and on matters with no recognition proceeding. Discounted bills, stated averages and the rare bill that states fees and hours but no rate are kept as separate series and never mixed in. Nothing is drawn from fewer than 12 observations.

What it is not. A court does not test a bill by hours × rate; it asks what value was delivered (Bank of Nova Scotia v. Diemer, 2014 ONCA 851). This page shows what comparable mandates charged, never what a bill should have been. The record holds sixteen Québec fee documents and no French rate tables; it is not a benchmark for Québec.

Every fact carries its document. Each bill and each rate links to the filing that states it; each benchmark cell can be traced to the rates it was computed from through the rates view.

Facts and summaries are extracted automatically from the court filings linked on each page; the filings remain the authoritative record. Suggested corrections are reviewed against the source filings.